You have two basic choices:

1. Use IRC 179 and the deduction is suspended until there is a business profit.  If a profit is expected in 2020 you will essentially get all the depreciation over two years.  Zero in 2019 and 100% in 2020.

2. Depreciate under MACRS and increase the current year loss, but spread the expense over multiple years.

Consider which method will not only deduct the soonest, but will deduct in the years with the highest marginal tax rate.  Why take depreciation now at 10% when it might be deducted at 22% in the future?

Third choice, use a combination of MACRS and IRC 179.